https://www.taxtmi.com/caselaws?id=84338 The Tribunal upheld the Collector's decision, affirming the confiscation of imported poppy seeds valued at Rs. 1,54,000 under OGL due to the failure to produce a valid Import Licence/CCP. The Tribunal emphasized the clear prohibition on importing consumer items of agricultural origin like poppy seeds under OGL. It rejected the appeal, emphasizing adherence to import regulations and distinguishing past practices of releasing goods without penalties. The penalty under the Customs Act was deemed valid, with the Tribunal highlighting the nature of the goods over their intended use. en-us Thu, 30 Nov 1989 00:00:00 +0530 Thu, 21 Jul 2011 12:53:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84338 The Tribunal upheld the Collector's decision, affirming the confiscation of imported poppy seeds valued at Rs. 1,54,000 under OGL due to the failure to produce a valid Import Licence/CCP. The Tribunal emphasized the clear prohibition on importing consumer items of agricultural origin like poppy seeds under OGL. It rejected the appeal, emphasizing adherence to import regulations and distinguishing past practices of releasing goods without penalties. The penalty under the Customs Act was deemed valid, with the Tribunal highlighting the nature of the goods over their intended use. Case-Laws Customs Thu, 30 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84338